2009 (4) TMI 762

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....pondent. [Order per : P. Karthikeyan, Member (T)]. - During the years 1995-96 and 1996-97, M/s. K.M. Textile Engineering Products Ltd. were found to have removed cut pieces of HR and MS sheets. These items were cleared on payment of duty applicable to waste and scrap. After issue of a show-cause notice, the original authority held that the respondents had cleared inputs as such and had not reve....

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....ondents had not cleared inputs as such. The demand was raised on an incorrect basis. It is submitted that the demand of Rs. 2,597/- and the penalty of Rs. 1,000/- ordered by the Commissioner (Appeals) deserves to be vacated. He relies on a decision of the Tribunal in Commissioner of Central Excise, Mumbai-II v. Crompton Greaves Ltd. reported in 2004 (174) E.L.T. 231 (Tri.-Mumbai) wherein in a simi....